McKinney v. United States
United States District Court for the Western District of Texas
76–2 USTC ¶ 9728, 1976 WL 1151 (1976)
McKinney (plaintiff) worked for the Texas Employment Commission. McKinney began plotting to embezzle money from the Texas Employment Commission in 1956, and in 1966 he embezzled approximately $92,000. McKinney included the $92,000 on his income-tax return as miscellaneous income. In 1969 McKinney was convicted of embezzlement and repaid the Texas Employment Commission. McKinney argued that he acquired the embezzled money under a claim of right and, therefore, was entitled to tax benefits under § 1341 of the Internal Revenue Code.
Rule of Law
Holding and Reasoning (Roberts, J.)
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